Sorry, GSquared, in my effort to simplify and make dummy test tables, I didn't include all the indexes that the production tables have in them. I'm attaching CREATE TABLE scripts for all three tables, from production. Don't shoot me for some of the constructs or less-than-revealing index names. FK names like "FK_SROffer_Glossary" (it's actually a key to RefundGroup) drive me crazy, but this is a third-party app. and most of it is out of my control.

Does the attachment help?

Thanks to you and Craig both. I'm trying to learn how to make use of execution plans and this seemed like an exquisite place to start: from 100 sec. to 100 ms. is 3 orders of magnitude improvement!

Rich